A Contracting Perspective on Earnings Quality

By P. Christensen, Gerald A. Feltham, Florin Şabac. 2005

122 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/997cbb2fa46e2d02f6ffb6801efdc9ce043acde6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Christopher S. Armstrong
2. Weili Ge
3. W. Guay
4. Catherine Schrand
5. Patricia M. Dechow
6. Joseph P. Weber
7. Christian Leuz
8. Shivaram Rajgopal

In Finance

1. Christopher S. Armstrong
2. W. Guay
3. Catherine Schrand
4. Patricia M. Dechow
5. Weili Ge
6. Joseph P. Weber
7. Robert M. Bushman
8. Regina Wittenberg-Moerman

Citations in the corpus

• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “Whereas for financial decision-making, non-recurring items are inconvenient and are often removed from profit figures (Barker, 2000; Barker and Imam, 2008), Christensen et al. (2005) show that this is not always the case for stewardship.”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Christensen et al. (2005) specifically recognize the potential for an interaction between competing incentives and individual accounting choices: ‘‘Increasing the persistent components and reducing the reversible components are generally”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “, Fudenberg and Tirole, 1990; Hermalin and Katz, 1991; Hart and Tirole, 1988) and accounting literatures (e.g., Demski and Frimor, 1999; Gigler and Hemmer, 2004; Christensen et al., 2005).”